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2016 (8) TMI 874 - AT - CustomsImposition of penalty - Sec 117 of the Customs Act 1962 – export of plastic ball pens – export goods examined by appellants not exported – no notice issued within time limit for demand of penalty under Sec 155(2) of the Customs Act, 1962 – Held that: - the protection under section 155(2) is applicable to all legal proceedings. Further, if protection to officers against proceedings in courts can be given, there is no reason why such a protection cannot be given to proceedings before quasi judicial authorities. Also, held that protection under Section 155 of the Customs Act is available even in respect of adjudication proceedings. However, in terms of Section 155(2), in order to initiate any proceedings, the time limit indicated therein should be adhered to. This is held in the case CC & CE Hyderabad-II Vs. Rajiv Kumar Agarwal 2007 (5) TMI 471 - CESTAT, BANGALORE. Thus, provisions of Sec 155(2) of the Customs Act 1962 were not complied with before initiating action against the appellants – appeal allowed – decided in favor of appellant.
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